FAC Explorer

Audit 394361

FY End
2025-09-30
Total Expended
$2.92M
Findings
2
Programs
10
Organization: City of Marshall, Missouri (MO)
Year: 2025 Accepted: 2026-03-25
Auditor: GERDING KORTE & CHITWOOD PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1186659 2025-004 Material Weakness Yes N
1186660 2025-004 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
20.106 AIRPORT IMPROVEMENT PROGRAM $2.77M Yes 1
97.067 HOMELAND SECURITY GRANT PROGRAM $32,376 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $17,880 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $12,878 Yes 0
20.607 ALCOHOL OPEN CONTAINER REQUIREMENTS $10,176 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $9,360 Yes 0
45.310 GRANTS TO STATES $3,597 Yes 0
39.003 DONATION OF FEDERAL SURPLUS PERSONAL PROPERTY $3,148 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $2,827 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $371 Yes 0

Contacts

Name Title Type
L4C7M75KJ9W3 Aimee Klinge Auditee
6608862226 Jeffrey Chitwood, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the City under programs of the federal government for the year ended September 30, 2024. The information in this Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City. The Uniform Guidance requires a schedule that provides total federal awards expended for each federal program and the Catalog of Federal Domestic Assistance (CFDA) number or other identifying number when the CFDA information is not available.
The Schedule includes all federal awards administered by City of Marshall, Missouri, Missouri.
OMB Compliance Supplement includes these definitions, which govern the contents of the Schedule:
Federal financial assistance means assistance that non-Federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food, commodities, direct appropriations, and other assistance, but does not include amounts received as reimbursement for services rendered to individuals.
Federal award means Federal financial assistance and Federal cost-reimbursement contracts that non-Federal entities receive directly from Federal awarding agencies or indirectly from pass-through entities. It does not include procurement contracts, under-grants or contracts, used to buy goods or services from vendors.
Accordingly, the Schedule includes expenditures of both cash and noncash awards.
Expenditures reported on the Schedule are reported on the generally accepted accounting principles, which is described in Note 1 to the City’s basic financial statements.
The City has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Subrecipients - The City provided no federal awards to subrecipients during the year ended September 30, 2024.

Finding Details

Finding 2025-004
Uniform Guidance Audit Submission Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, §.512, requires the City to submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. Condition and Context: The federal reporting deadline for the City’s single audit reporting package was June 30, 2025; however, the City did not submit the audit reporting package within that time frame. Effect: The late submission affects all federal programs the City administered; however, this finding does not result in noncompliance for the individual federal programs, as this was not caused by the programs’ administration. Cognizant and oversight agencies could not review the audit in a timely fashion.Cause: The City’s audit report was delayed due to a component unit’s audit report. Repeat Finding: No Questioned Costs: Unknown Prevalence: Isolated instance Recommendation: The City should submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end.